Averkyn Y. Management accounting of ordinary activities of the brewing industry

The dissertation is devoted to the theoretical generalization and analysis of the introduction and development of recommendations in terms of content, principles, functions, tools of management accounting methods at the brewing industry. Management accounting is an independent area of ​​accounting for the organization to provide information support to the management system activities at the enterprise. Deepening the theoretical and methodological foundations of management accounting is now becoming especially relevant for scientists and practitioners. Under modern conditions, more and more managers are aware of the need to create systems in enterprises management accounting and reporting. With increasing competition and growing instability of the external business environment, enterprise management is increasingly paying considerable attention to internal efficiency reserves. Therefore, management accounting will facilitate the search for reserves necessary to ensure the sustainable development of the brewing industry.